IFRS Interpretations Committee (Committee) Chair and Vice-Chair of the International Accounting Standards Board (Board) Sue Lloyd joins Technical Staff Member Patrina Buchanan to talk about Board and Committee activities to support consistent application during the last quarter of 2020.
Among the topics covered during this episode are:
- Reverse factoring arrangements;
- Cloud computing arrangements;
- Classification of debt as current or non-current;
- Defined benefit plans; and
- Inflation cash flow hedge accounting.
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